\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{\begin{tabular}{c} ABC Inc. \\ Balance Sheet \\ December 31,2023,2022, and 2021 \end{tabular}} \\ \hline Assets & 2023 & 2022 & 2021 \\ \hline Cash... & $79,700 & $73,600 & $68,000 \\ \hline Short-term investments & 9,000 & 12,000 & 12,000 \\ \hline Accounts receivable, net.... & 57,400 & 56,100 & 53,300 \\ \hline Merchandise inventory..... & 14,800 & 17,600 & 14,700 \\ \hline Prepaid expenses & 3,200 & 3,500 & 3,400 \\ \hline Notes receivable, due in 2026 & 9,000 & 8,000 & 8,000 \\ \hline Plant assets, net & 334,000 & 384,000 & 464,000 \\ \hline Total assets & $507,100 & $554,800 & $623,400 \\ \hline \multicolumn{4}{|l|}{ Liabilities and Equity } \\ \hline Accounts payable & $13,300 & $15,100 & $17,600 \\ \hline Salaries payable & 3,500 & 4,000 & 3,900 \\ \hline Income taxes payable & 8,750 & 10,100 & 11,550 \\ \hline Long-term note payable secured by mortgage on plant assets & 155,000 & 130,000 & 115,000 \\ \hline Share capital, 50,000 shares & 250,000 & 260,000 & 250,000 \\ \hline Retained earnings & 76,550 & 135,600 & 225,350 \\ \hline Total liabilities and equity... & $507,100 & $554,800 & $623,400 \\ \hline \end{tabular} Use ABC Inc.'s financial statements to compute the acid-test ratio, and indicate whether the change from year to year is favourable or unfavourable. For your analysis, assume hat all other things have remained constant. Apply your analysis in very general terms. All values should be accurate to at least two decimal places